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Budi Harsono
Universitas Internasional Batam
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Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Pajak Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Budi Harsono; Ricky Lazarus
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Abstrak Penelitian ini bertujuan untuk menjelaskan pengaruh daripada tata kelola perusahaan terhadap pengungkapan pajak. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel pengungkapan pajak merupakan variabel dependen yang digunakan pada penelitian ini, Variabel independen yang digunakan dalam penelitian ini adalah firm size, industry dummies, leverage, dividend, capital intensity, growth, earning management, kontrol incentive compensation,managerial ownership. Penelitian menggunakan data sekunder serta metode regresi panel. Penelitian ini menggunakan SPSS 2.10 dan eviews 10. Sampel yang digunakan berjumlah 2.070 data. Data perusahaan yang digunakan pada penelitian ini ada sebanyak 414 perusahaan yang tercatat di BEI periode 2015-2019. Hasil penelitian menunjukkan incentive compensation, managerial ownership, firm size, leverage, earning management, industry dummies, Dividend berpengaruh signifikan. Variabel growth, capital intensity tidak berpengaruh signifikan terhadap pengungkapan pajak pada perusahaan.
ARRANGEMENT OF DIGITAL TEACHING MATERIALS TITLED TAX ADMINISTRATION CLASS XII SEMESTER I SMKN 1 TANJUNGPINANG DURING PANDEMIC Budi Harsono; Antoni Antoni
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The outbreak of the Covid-19 pandemic has affected all aspects of life in various fields. One of the areas affected by the pandemic is education. One of the government's policies in dealing with the rapid spread of the virus is to require all schools to temporarily stop face-to-face learning until further announcements from the Government. With this government policy, it is necessary to change the learning methodology, which previously used face-to-face learning to be changed to online learning. This situation will be a challenge as well as an obstacle in the learning process, both from the side of teachers, students and parents.The purpose of this activity is to help SMKN 1 Tanjungpinang in implementing distance learning by arranging digital teaching materials, especially tax administration subjects for class XII semester I. The method applied in this activity is in the form of interviews about the obstacles faced and conducting an assessment of material sources based on Core Competencies and Basic Competencies (KIKD) which have been determined by the school. With the existence of KIKD, so as to facilitate the preparation of teaching materials that can be adapted to the educational needs of class XII SMK level.The outputs produced in this community service activity are in the form of learning modules, powerpoints (PPT) and learning videos that contain material about Corporate Income Tax and Personal Income Tax. The output of this activity has also been prepared based on the current tax regulations. The hope from the output of this activity is that teachers and students from SMKN 1 Tanjungpinang can gain knowledge of taxation that is currently in effect and can be used as a media to support online learning for SMKN 1 Tanjungpinang school.
Perancangan Sistem Akuntansi Berbasis Web Pada PT. Ashmi Sinar Dynatama Budi Harsono; Alvin Alvin
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Ashmi Sinar Dynatama merupakan perseroan terbatas yang bergerak dalam distribusi makanan ringan. PT. Ashmi Sinar Dynatama masih belum memiliki sistem pencatatan akuntansi yang handal, selama ini perusahaan hanya menggunakan Ms. Excel dalam pembuatan laporan keuangan. Tujuan dari proyek ini merupakan perancangan sebuah sistem akuntansi yang handal dan juga akurat agar dapat mempermudah kegiatan operasional perusahaann.Metode pengumpulan data yang digunakan menggunakan metode wawancara dan metode observasi. Sistem pencatatan akuntansi yang dirancang sesuai dengan kegiatan operasional PT. Ashmi Sinar Dynatama. Sistem pencatatan akuntansi yang dirancang oleh peneliti berbasis web.Hasil akhir dari pelaksanaan kerja praktek yaitu menghasilkan sistem akuntansi berbasis web yang dapat mudah dimengerti dan mudah digunakan oleh pengguna. Sistem akuntansi yang berbasis web ini dapat menghasilkan laporan seperti laporan pembelian, penjualan, persediaan, neraca saldo, dan laba rugi. Dengan adanya laporan tersebut, diharapkan dapat membantu pemilik perusahaan dalam pengambilan keputusan yang tepat.
KONSERVATISME AUDITOR PADA OPINI KELANGSUNGAN HIDUP DENGAN MODERASI MANAJEMEN LABA: AUDITOR CONSERVATISM ON GOING OPINION WITH MODERATING EARNINGS MANAGEMENT Vina Vina; Budi Harsono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.298-309

Abstract

The purpose of this research is to find out whether auditor conservatism influences the view of business continuity trading on the Indonesia Stock Exchange. Company profiles on www.idx.co.id, the website of the Indonesia Stock Exchange, were analyzed for 2017 to 2021. In this study data analysis approach, panel data regression and logistic regression are applied, and the outcomes of the sample findings that have been chosen are a total of 1,875. The research findings are certainly able to state that auditor conservatism has a significant effect on earnings management. These results are certainly able to state that auditor conservatism moderated by earnings management has a significant effect on going concern opinion.
Pengaruh Inovasi Hijau terhadap Kinerja Keuangan dengan Transformasi Digital sebagai Variabel Moderasi. Fennesy Fiorent Lim; Serly; Budi Harsono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1275

Abstract

Penelitian ini bertujuan untuk mengkaji tentang penga­ruh Inovasi hijau terhadap kinerja keuangan, dengan transfor­masi digital sebagai variabel yang moderasi. Penelitian ini menggunakan pendekatan kuantitatif, perusa­haan dalam sampel 72 perusahaan yang mengumpulkan data dari Sustai­nability report dan Annual report. Perusa­haan yang menerap­kan indikator dari inovasi produk dan proses hijau untuk mengukur inovasi hijau. Analisis ini dilakukan untuk menilai apakah transformasi digital mem­perkuat hubungan antara inovasi hijau dan kinerja keua­ngan. Studi ini menawarkan bukti empiris di mana peran transformasi digital dalam memak­simalkan manfaat inovasi hijau bagi kinerja keua­ngan. Selain itu, studi ini juga memi­liki tujuan untuk meng­edukasi masyarakat, sehingga dapat diterapkan strategi digital dan inovasi hijau pada perusahaan untuk kemajuan perusahaan dan keberlanjutan.
CEO’S Pre-Career Exposure To Religion And Corporate Tax Avoidance: Evidence From Mining Industry In Indonesia kellyn kellyn; Hendi Hendi; Budi Harsono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 02 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i02.116298

Abstract

Penghindaran pajak perusahaan merupakan isu penting dalam tata kelola perusahaan karena berkaitan dengan keputusan fiskal dan perilaku etis manajemen. Penelitian ini bertujuan menganalisis pengaruh paparan agam CEO sebelum karier terhadap penghindaran pajak perusahaan pada sektor pertambangan di Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan data panel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Variabel moderasi yang diuji meliputi korupsi politik, kinerja sosial perusahaan, norma religius lokal, dan paparan religius CFO. Hasil penelitian menunjukkan bahwa paparan agama CEO sebelum karier tidak berpengaruh signifikan terhadap penghindaran pajak perusahaan. Ketidaksignifikanan tersebut diduga disebabkan oleh karakteristik sektor pertambangan yang padat modal dan memiliki regulasi tinggi sehingga faktor struktural lebih dominan dibandingkan nilai moral individu CEO. Seluruh variabel moderasi juga tidak menunjukkan pengaruh yang signifikan, sedangkan ukuran perusahaan (SIZE) terbukti berpengaruh signifikan terhadap penghindaran pajak perusahaan. Keterbatasan penelitian terletak pada pengukuran variabel religiusitas yang bersifat biner serta keterbatasan jumlah sampel penelitian pada sektor pertambangan. Kata Kunci: Etika Eksekutif, Paparan Religius, Penghindaran Pajak, Pra-Karier, Tata Kelola Perusahaan.
Implementasi Administrasi Keuangan dalam Meningkatkan Ketertiban Pencatatan Transaksi pada PT. Sinturi Multi Usaha Evelyn; Budi Harsono
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jpmabe.v4i3.12188

Abstract

The Campus Impact Program through Independent Internships is a learning initiative that provides students with the opportunity to gain hands-on work experience. This internship was conducted at PT. Sinturi Multi Usaha, a company engaged in the wholesale trade of motor vehicle parts and accessories. The objective of this activity was to support improvements in the company’s financial administration while enhancing students’ competencies in accounting and finance. The methods used included observation, interviews, documentation, direct participation in operational activities, transaction document verification, and recording transactions using the GF-Accounting system. The results indicate that the company’s financial administration functions effectively through document verification procedures, structured transaction recording, and the use of a computerized accounting system.
Implementasi Sistem Akuntansi berbasis Excel pada Kamayel Premium Wash Budi Harsono; Vivian Carolina
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tr6mn128

Abstract

Kamayel Premium Wash is an MSME that used to manually record accounting and prepare financial reports. However, Kamayel Premium Wash no longer records cash inflows and outflows or prepares financial reports. The coronavirus pandemic, which caused a decline in sales, caused Kamayel Premium Wash to experience a drastic drop in turnover. Kamayel Premium Wash finally eliminated employees working there to reduce the burden of salaries that must be paid to employees and also stopped stocking goods. With no salary payments and no inventory collection, Sugeng Santoso, the owner, also stopped preparing financial reports. Currently, the profits and losses received by Kamayel Premium Wash and the expenses incurred are also unknown in detail. After the author conducted an interview with Sugeng Santoso and learned the information, the author then created a system using the Microsoft Excel application that aims to help Sugeng Santoso to create financial reports and determine the profits or losses he earned easily. For the next PkM who conduct research, the author also recommends that this system can be refined and developed further according to the economic conditions and the needs of MSMEs (Micro, Small and Medium Enterprises) in the future.
Co-Authors Alvin Alvin Antoni Antoni Basten Roberto Halim Eka Prasetya Nazara Evelyn Fennesy Fiorent Lim Hendi Hendi Hendi Jenny Edly Sunyoto Jolin Floren Elvinis Julie Tryany Kellyn Kellyn Khellyn Vaustine Misnawati Misnawati Ramadhinda Putri Gitasari Rendy Diaz Hilrian Ricky Lazarus Selvia Selvia Serly Sherly Celia Natalia Silvia Sodia Sumantri, Sumantri Susanti Susanti Vienna Tanisya Vina Vina Viona Frederica Vivian Carolina Xaviolyn Yulias Hidayah Yuswardi yuswardi, Yuswardi